综合环境与经济核算体系

1 SystemSystem of Integrated Environmental of Integrated Environmental and Economic Accounting and Economic Accounting and and the UN Committee of Experts on the UN Committee of Experts on EnvironmentalEnvironmental--Economic AccountingEconomic Accounting United Nations Statistics DivisionUnited Nations Statistics Division 2 OutlineOutline •• The SEEA The SEEA –– what it is what it is •• Strengths of an accounting approachStrengths of an accounting approach •• The SEEA and SDI The SEEA and SDI –– possible linkspossible links •• UNCEEAUNCEEA 3 SEEA SEEA –– what is it?what is it? •• Satellite system of the System of National Satellite system of the System of National Accounts to better measure the interAccounts to better measure the inter-- relationship between the economy and the relationship between the economy and the environmentenvironment •• Flexible data system that allows for the Flexible data system that allows for the presentation of environmental and economic presentation of environmental and economic information, in physical and monetary terms, information, in physical and monetary terms, in a common data framework, thus in a common data framework, thus facilitating integrated analysisfacilitating integrated analysis 4 SEEA SEEA –– what it doeswhat it does •• Information system which describes in depth aspects Information system which describes in depth aspects that are implicit in the accounts (e.g. environmental that are implicit in the accounts (e.g. environmental expenditures, expenditures, envenv. taxes and subsidies, licenses to . taxes and subsidies, licenses to use the resource, etc.)use the resource, etc.) •• Expand the asset boundaries of the SNA in physical Expand the asset boundaries of the SNA in physical and monetary terms (e.g. water, minerals and energy, and monetary terms (e.g. water, minerals and energy, etc.)etc.) •• Include complementary elements (e.g. physical Include complementary elements (e.g. physical information, etc.)information, etc.) 5 SEEA SEEA –– what it does (2)what it does (2) •• Develop a consistent data system for Develop a consistent data system for economic and environmental data to:economic and environmental data to: •• Assess availability of natural resources, Assess availability of natural resources, their use in production and final their use in production and final consumption and the value of the natural consumption and the value of the natural capital and cost of depletioncapital and cost of depletion •• Assess the level and cost of emissions and Assess the level and cost of emissions and other waste from production and other waste from production and consumption (e.g. maintenance/damage consumption (e.g. maintenance/damage costs)costs) 6 Why an accounting approach?Why an accounting approach? •• Encourages the adoption of standardsEncourages the adoption of standards •• Introduces accounting concepts to environmental Introduces accounting concepts to environmental statistics thus facilitating analysis of interstatistics thus facilitating analysis of inter-- linkages between the economy and the linkages between the economy and the environmentenvironment •• Improves both economic and environmental Improves both economic and environmental statistics by including checks and balances in the statistics by including checks and balances in the environment statisticsenvironment statistics •• Encourages the development of comprehensive Encourages the development of comprehensive data system of official statistics produced on a data system of official statistics produced on a regular basis from which to derive indicatorsregular basis from which to derive indicators 7 Why compile the SEEA?Why compile the SEEA? •• MONITORING MONITORING •• state of the environment and economystate of the environment and economy •• progress toward meeting goals identified in progress toward meeting goals identified in policies and strategic planspolicies and strategic plans HOW?HOW? •• Indicators of sustainability, macro and Indicators of sustainability, macro and sectoralsectoral •• Indicators of impact of economic policies on Indicators of impact of economic policies on environment (deenvironment (de--coupling indicators)coupling indicators) •• Indicators of progress toward meeting specific Indicators of progress toward meeting specific environmental goals (e.g. Kyoto protocol, environmental goals (e.g. Kyoto protocol, MDGsMDGs, etc.), etc.) 8Could be reported in land asset accounts Area of Urban Formal and Informal SettlementsUrbanization Could be reported in land asset accounts Land Affected by DesertificationDesertification Reported as harvesting in the forest asset accountsWood Harvesting Intensity Reported in land and forest asset accounts Forest Area as per cent of Land AreaForests Could be reported in the physical flow accounts Use of Agricultural pesticides Could be reported in the physical flow accounts Use of fertilizers Reported in land asset accounts Arable and Permanent Crop Land AreaAgriculture Land SEEA flow accounts for use of ozone depleting substances Consumption of Ozone Depleting SubstancesOzone Layer Depletion SEEA flow accounts for emissions of greenhouse gases Emissions of Greenhouse GasesClimate Change Atmosphere Source of data in SEEASustainable Development Indicator SEEA and UN SDISEEA and UN SDI 9 Reported in wildlife asset accounts Abundance of Selected Key SpeciesSpecies Reported in land asset accounts and in ecosystem asset accounts Protected Area as per cent of Total Area Reported in ecosystem asset accounts Area of Selected Key Ecosystems Ecosystem Biodiversity Could be calculated from SEEA water quality accounts Could be calculated from SEEA water quality accounts BOD in Water Bodies Concentration of Faecal Coliform in Freshwater Water Quantity Calculated from SEEA water flow accounts. Annual Withdrawal of Ground and Surface Water as per cent of Total Available Water Water Quantity Fresh water Reported in fisheries asset accounts Annual Catch by Major SpeciesFisheries Oceans, seas and coasts 10 SEEA flow accounts for waste, recycling and reuseWaste Recycling and Reuse SEEA flow accounts for specific types of waste Generation of Radioactive Waste SEEA flow accounts for specific types of waste Generation of Hazardous Waste SEEA flow accounts for solid waste. Generation of Industrial and Municipal Solid Waste Waste Generation and Management SEEA flow accounts report total energy inputs; indicator can be derived by dividing GDP by total energy inputs Intensity of Energy Use Calculated from composition of energy flow accounts Share of Consumption of Renewable Energy Resources SEEA flow accounts report total energy use; indicator derived by dividing total energy use by population Annual Energy Consumption Per CapitaEnergy Use SEEA flow accounts report total material inputs; indicator can be derived by dividing GDP by total material inputs Intensity of Material UseMaterial Consumption Consumption and production patterns 11 Why compile the SEEA? (2)Why compile the SEEA? (2) •• ANALYSIS ANALYSIS •• To design better regulations and environmental To design better regulations and environmental instrumentsinstruments •• To design better resource management policiesTo design better resource management policies •• To assess alternative development pathsTo assess alternative development paths •• To design policies to achieve sustainable To design policies to achieve sustainable developmentdevelopment HOW?HOW? •• InputInput--output analysisoutput analysis •• Decomposition and life cycle analysisDecomposition and life cycle analysis •• Scenario modelingScenario modeling 12 SDI Accounting SNA, SEEA Basic data politicians statisticians/ accountants scientists/ modelers Example: Germany EEA press conference 2004 policy relevance Inter-linkages underlying causes formulation of measures The German example of linking SEEA The German example of linking SEEA with SDIwith SDI 13 Strategy for an integrated sustainable Strategy for an integrated sustainable development analysis and policy development analysis and policy –– GermanyGermany SD- indicator set Accounting systems (SNA; SEEA) Tools for economic and environmental economic analysis Deriving indicators from the accounting data-set Adjusting the accounts to the requirements of SD Developing tools for SD-analysis Embedded SD-indicators Integrated SD-analysis Integrated SD-policy 14 The UNCEEAThe UNCEEA •• TORsTORs approved by the Bureau of the approved by the Bureau of the Statistical CommissionStatistical Commission •• Objectives:Objectives: •• Mainstream environmental accounting and Mainstream environmental accounting and related statisticsrelated statistics •• Elevate the SEEA to the level of a standardElevate the SEEA to the level of a standard •• Promote the implementation of the SEEA Promote the implementation of the SEEA in countriesin countries 15 Components of Components of programmeprogramme •• Coordination among the different groups working Coordination among the different groups working environment and related statisticsenvironment and related statistics Actions: Scope and compliance survey, establishment Actions: Scope and compliance survey, establishment of a knowledgeof a knowledge--based platform on the UNCEEA based platform on the UNCEEA websitewebsite •• Promotion of environmental accounting and related Promotion of environmental accounting and related statisticsstatistics Actions: userActions: user--producer dialoguesproducer dialogues •• Implementation of environmentalImplementation of environmental--economic accountseconomic accounts Actions: coordinated TC activities, training materialActions: coordinated TC activities, training material 16 Components of Components of programmeprogramme (2)(2) •• Methodological researchMethodological research Actions: Joint research agendaActions: Joint research agenda •• Harmonization of data collection activitiesHarmonization of data collection activities Actions: harmonization of questionnaires Actions: harmonization of questionnaires of environment and related statistics with of environment and related statistics with environmentalenvironmental--economic accountseconomic accounts 17 Some thoughtsSome thoughts •• The SEEA allows for measuring the interaction The SEEA allows for measuring the interaction between the economy and the environment in a between the economy and the environment in a coherent and consistent data frameworkcoherent and consistent data framework •• Allows for the derivation of a lot (not all) Allows for the derivation of a lot (not all) SDIsSDIs (mostly economic and environmental)(mostly economic and environmental) •• Need to promote the SEEA in the users’ Need to promote the SEEA in the users’ communitycommunity •• The SEEA implementation is a big effort but in The SEEA implementation is a big effort but in can be done can be done –– do it in steps (e.g. selected do it in steps (e.g. selected resources, accounts, etc.)resources, accounts, etc.)